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TMI Blog2019 (4) TMI 1832X X X X Extracts X X X X X X X X Extracts X X X X ..... lant had accepted before the lower authorities that the imported goods are not classifiable under CTH 12119011 or CTH 12089000 - It is also noticed from the original order dated 24.02.2011 that the subject goods though were held to be liable to confiscation under Section 111(m) of the Customs Act, 1962, but no redemption fine was imposed on the ground that the said goods have already been cleared and not available for confiscation. Penalty u/s 114 of CA - HELD THAT:- The said statutory provisions are attracted in the eventuality, where the duty has not been levied or has been short levied by reason of collusion or any wilful misstatement or suppression of facts. On perusal of the case records, including the adjudication and the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide the impugned order dated 27.11.2012 has upheld the classification adopted by the department on the ground that the impugned goods being the mixture of DT 56a (Tofu Extract) 322 mg and Flax 106 mg, cannot be said to be covered under the chapter headings declared by the appellant in the Bills of Entry. It has further been held that since the goods in question are highly specialised food supplement, used as a dietary supplement for menopause and bone health, as per the HSN Notes, the said goods should appropriately be classifiable under CTH 2106. With regard to imposition of fine and penalty, the learned Commissioner (Appeals) has held that the appellant had suppressed the fact regarding the description and composition of the subject good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 111(m) of the Customs Act, 1962, but no redemption fine was imposed on the ground that the said goods have already been cleared and not available for confiscation. 7. In the present case, the only issue involved for consideration by the Tribunal is, whether the provisions of Section 114A ibid can be invoked for imposition of penalty on the appellant. The said statutory provisions are attracted in the eventuality, where the duty has not been levied or has been short levied by reason of collusion or any wilful misstatement or suppression of facts. On perusal of the case records, including the adjudication and the impugned orders, we find that the authorities below have not adduced any plausible evidence to show that the ing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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